INTM256150 | Reliefs against Controlled Foreign Companies' tax: Time limits for claim

With effect from 1 April 2010, a claim for relief under ICTA88/SCH26/PARA1 has to be made within 4 years of the end of the accounting period to which it related, as set down by FA98/SCH18/PARA55.

Prior to 1 April 2010, claims had to be made within 6 years of the end of the related accounting period.